{"data":{"id":"us/26-cfr-301.6103-m-1","jurisdiction":"us","citation":"26 CFR 301.6103(m)-1","heading":"(m)-1 Disclosure of taxpayer identity information.","body":"(a) Definition. For purposes of applying the provisions of section 6103(m) of the Internal Revenue Code, the term agent includes a contractor.\n(b) Effective date. This section is applicable January 6, 2004.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c477eaa38e51bc1b9fee1ce32f917b3c6f7dfafcd092949bb52d8db6b4330838","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6103-l-21-1","next":"us/26-cfr-301.6103-n-1"},"notice":"GroundRules: Original legal text. Not legal advice."}